M/S SRI RAM TRADERS vs PRAKHAR PRATAP SINGH, Shri Prakash Yadav Joint Commissioner(IT) State Tax Headquarters Lucknow

Dated: 05.11.2026
GSTAT
State Bench Lucknow
Court No. Court II
APL/24/LCK/2026
M/S SRI RAM TRADERS
.............Appellant
Versus
PRAKHAR PRATAP SINGH, STATE TAX OFFICER, BARABANKI & ORS. .............Respondent
Quorum
Hon’ble Narendra Kumar, Member(Judicial)
Hon’ble Alok Chopra, Member (Technical)
Counsel for Appellant
MR. SURESH KUMAR SHARMA, ADVOCATE
Counsel for Respondent
MR. SANJEEV KUMAR DEPUTY
COMMISSIONER, SGST
Form GST APL-04A
[See rules 113(1) & 115]
Summary of the order and demand after issue of order by the GST Appellate Tribunal
whether remand order : No
Order reference no. : ZA090371126000099H Date of order : 05/11/2026
1. GSTIN/Temporary ID/UIN - 09ALFPJ6214K1ZZ
Appeal Case Reference no. -
2. Date - 20/01/2026
APL/24/LCK/2026
3. Name of the appellant - M/S SRI RAM TRADERS , [email protected] , 7355708740
Name of the respondant -
1. Shri Prakash Yadav Joint Commissioner(IT) State Tax Headquarters Lucknow , [email protected]
, 7235002314
2. PRAKHAR PRATAP SINGH
4.
5. Order appealed against - AD090425091297O
Demand Order
(5.1) Order Type -
(5.2) Ref Number - ZD0906251286618 Date - 16/06/2025

Personal Hearing - 05/11/2026 27/10/2026 14/08/2026 10/08/2026 23/07/2026 04/06/2026 01/06/2026
6.
25/05/2026
7. Status of Order under Appeal - Reject - Order under Appeal is annulled
Order in brief - The remaining demand of interest and penalty sustained by the learned First Appellate
8.
Authority under the impugned Order in Appeal is hereby set aside and quashed.
Summary of Order
9. If demand order then whether demand quantified: Yes
Section-I
Particulars Central tax State/UT tax Integrated tax Cess Total
Disputed

Amount
Determined
Amount
Disputed
Amount
Determined
Amount
Disputed
Amount
Determined
Amount
Disputed
Amount
Determined
Amount
Disputed
Amount
Determined
Amount
1 2 3 4 5 6 7 8 9 10 11
0 0 0 0 0 0 0 0 0 0
(a) Tax
(b)
0 0 0 0 0 0 0 0 0 0
Interest
0 0 0 0 0 0 0 0 0 0
(c) Penalty
0 0 0 0 0 0 0 0 0 0
(d) Fees
0 0 0 0 0
(e) Others
0 0 0 0 0
(f) Refund
10. For Other orders and Demand orders which are not quantified:
Issues as determined
by
Appellate/Revisional
authority
Issues as raised
by proper
officer
Order by GST Appellate Tribunal
Levy of
Appellate authority The penalty is set aside
Penalty
Levy of
interest or late
fee or fine
The remaining demand of interest and penalty sustained by the
learned First Appellate Authority under the impugned Order in
Appeal is hereby set aside and quashed.
Appellate authority
Place :LUCKNOW
Signature
Date : 05.11.2026
LUCKNOW Deepak Yadav
Designation : Stenographer/Law researcher
Jurisdiction :Lucknow